| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13763 |
| 来源ID | Working Paper 13763 |
| To Roth or Not? -- That is the Question | |
| Laurence J. Kotlikoff; Ben Marx; David Rapson | |
| 发表日期 | 2008-01-29 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | Do regular 401(k) and IRA accounts offer greater tax benefits than Roth 401(k)s and Roth IRAs? This is a tough question. Regular 401(k)s and IRAs save taxes in the short term; Roth accounts save taxes in the long term. Regular 401(k)s and IRAs are vulnerable to future income tax hikes, but may benefit from a future switch to consumption taxation if the switch exempts withdrawals from income taxation. Roth accounts are exempt from future income tax hikes, but are exposed to future consumption taxation. For any given assumption about future tax policy, assessing the relative merits of the two types of saving vehicles requires very accurate calculations of taxes in each future year -- calculations that incorporate not just standard federal income tax provisions, but also the Savers Credit, the taxation of Social Security benefits, the Alternative Minimum Tax, and state income taxation. |
| 主题 | Financial Economics ; Public Economics |
| URL | https://www.nber.org/papers/w13763 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/571438 |
| 推荐引用方式 GB/T 7714 | Laurence J. Kotlikoff,Ben Marx,David Rapson. To Roth or Not? -- That is the Question. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w13763.pdf（137KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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